Cristiano Ronaldo says Al Nassr will only get stronger after he scored a late goal to keep alive his side’s King Salman Cup hopes, as Sadio Mane debuted for his new team.
Ronaldo, the Nassr captain, headed home Ghislain Konan's cross three minutes from time on Thursday night for the Riyadh side to draw 1-1 with Egypt’s Zamalek in their final Group C match.
Staring at defeat in Taif, Nassr were on the brink of an exit, but Ronaldo’s goal ensured they moved above Zamalek into second in the table to progress to the quarter-finals.
Runners-up in last season’s Saudi Pro League, Nassr will now face Morocco’s Raja Casablanca, the defending champions, in their last-eight encounter on Sunday.
Speaking after the match, Ronaldo said: “The match was difficult today, but we were able to achieve the important thing, which is qualifying.
"We will gradually improve, and the atmosphere within the team is very nice."
On Thursday, Nassr gave a debut to latest signing Mane, whose move from Bayern Munich was confirmed only two days back.
The former Liverpool forward, who joins at the club fellow summer recruits Marcelo Brozovic, Seko Fofana and Alex Telles, was brought on at the beginning of the second half.
Keen to immediately make an impact, Mane went close to cancelling out Zizo’s 54th-minute penalty, but sent a close-range effort narrowly off target.
Posting on Instagram after the game, the Senegalese forward commented on a picture of him and Ronaldo embracing, saying: "Congrats on your goal big man. On to the next round. Thanks Al Nassr fans, the support was amazing."
Earlier on Thursday, UAE side Al Wahda lost 1-0 to Raja, but still had done enough to advance to the knockouts. Pitso Mosimane’s men face Riyadh’s Al Shabab on Sunday – Shabab pipped Nassr to the top of Group C – while the tie of the quarter-finals is undoubtedly the all-Saudi clash between domestic champions Al Ittihad and Al Hilal, on Saturday.
Meanwhile, Qatar’s Al Sadd face Iraqi club Al Shorta in the other last-eight encounter, also on Saturday.
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
